Our colleague Sandra Atler recently joined fellow EFRAG TEG member Signe Andreasen Lysgaard in conversation with Richard Howitt on the Frankly Speaking podcast. Together, they unpack the revised European Sustainability Reporting Standards (ESRS) and discuss what the simplifications, trade-offs, and unresolved questions mean for businesses and for Europe’s sustainability ambitions.
The discussion covers:
- Why cutting datapoints does not always reduce the reporting burden
- How double materiality has been reshaped — and why that matters
- Where the new standards align with IFRS
- The unresolved question of adequate wages
- How the new ESRS impact the ongoing Omnibus process
Listen to the full episode here.
Join Our Webinar on 29 September
The above and related topics will also be addressed in Enact’s upcoming webinar on aligning strategy, due diligence, and sustainability reporting on 29 September. Read more and register here.


